XML 22 R33.htm IDEA: XBRL DOCUMENT v2.4.0.6

Income Taxes (Tables)

12 Months Ended

Sep. 28, 2012

Income Taxes [Abstract]

U.S. And Foreign Income Before Income Taxes

	2012		2011		2010
United States	$	20,332	$	11,133	$	7,873
Foreign		(406)		1,117		1,319
	$	19,926	$	12,250	$	9,192

Income Tax Expense

	2012		2011		2010
Current:
Federal (net of tax benefit from operating loss carryforward of $3,098, $2,505 and $5,260, respectively)	$	828	$	-	$	-
State		378		642		483
Foreign		1,595		2,000		1,164
Deferred		6,991		(23,036)		1,006
	$	9,792	$	(20,394)	$	2,653

Tax Effects Of Temporary Differences Giving Rise To Deferred Tax Assets And Liabilities

	2012		2011
Deferred tax assets:
Inventories	$	3,700	$	3,902
Compensation		8,635		10,258
Tax credit carryforwards		8,331		8,519
Goodwill and other intangibles		3,181		3,639
Net operating loss carryforwards		7,507		11,109
Depreciation and amortization		220		751
Other		5,178		5,385
Total gross deferred tax assets		36,752		43,563
Less valuation allowance		13,299		14,300
Deferred tax assets		23,453		29,263
Deferred tax liabilities:
Foreign statutory reserves		694		348
Net deferred tax assets	$	22,759	$	28,915

Schedule Of Location Of Net Deferred Tax Assets In Consolidated Balance Sheet

	2012		2011
Current assets	$	8,645	$	9,732
Non-current assets		14,808		19,531
Non-current liabilities		694		348
Net deferred tax assets	$	22,759	$	28,915

Significant Differences Between Statutory Federal Tax Rate And Effective Income Tax Rate

		2012	2011	2010
Statutory U.S. federal income tax rate		35.0	35.0	35.0
Foreign rate differential		(1.0)	(0.9)	(3.6)
State income tax, net of federal benefit		3.1	4.2	5.3
Increase (Decrease) in valuation reserve for deferred tax assets		7.1	(211.0)	(8.1)
Other		4.9	6.2	0.3
		49.1	(166.5)	28.9

Summary Of Operating Loss Carryforwards

	State		United States		Foreign		Total
Year of expiration
2013-2017	$	15,606	$	-	$	2,718	$	18,324
2018-2022		205		-		259		464
2023-2027		5,865		-		939		6,804
2028-2032		4,144		-		1,671		5,815
Indefinite		-		-		11,846		11,846
Total	$	25,820	$	-	$	17,433	$	43,253

Reconciliation Of Beginning And Ending Amount Of Unrecognized Tax Benefits

Balance at October 1, 2010	$	1,290
Lapse of statute of limitations		(240)
Gross increases - tax positions in  period		205
Balance at September 30, 2011	$	1,255
Settlement		(168)
Lapse of statute of limitations		(122)
Gross increases - tax positions in  period		719
Balance at September 30, 2011	$	1,684
Settlement		(773)
Lapse of statute of limitations		(123)
Gross increases - tax positions in  period		1,112
Balance at September 28, 2012	$	1,900

Tax Years Subject To Examination By Major Jurisdiction

Jurisdiction	Fiscal Years
United States	2009-2012
Canada	2008-2012
France	2009-2012
Germany	2009-2012
Italy	2009-2012
Japan	2012
Switzerland	2002-2012

X

- Definition

Schedule Of Location Of Net Deferred Tax Assets In Consolidated Balance Sheet [Table Text Block]

+ References

No definition available.

+ Details

Name:	jout_ScheduleOfLocationOfNetDeferredTaxAssetsInConsolidatedBalanceSheetTableTextBlock
Namespace Prefix:	jout_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

+ Details

Name:	us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

+ Details

Name:	us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319

+ Details

Name:	us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

+ References

No definition available.

+ Details

Name:	us-gaap_ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the change in unrecognized tax benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 55

-Paragraph 217

-URI http://asc.fasb.org/extlink&oid=21917533&loc=d3e36027-109320



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 15A

-URI http://asc.fasb.org/extlink&oid=6907707&loc=SL6600010-109319

+ Details

Name:	us-gaap_ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of income tax examinations that an enterprise is currently subject to or that have been completed in the current period typically including a description of the examination, the jurisdiction conducting the examination, the tax year(s) under examination, the likelihood of an unfavorable settlement, the range of possible losses, the liability recorded, the increase or decrease in the liability from the prior period, and any penalties and interest that have been recorded.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name FASB Interpretation (FIN)

-Number 48

-Paragraph 21

-Subparagraph e

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name FASB Interpretation (FIN)

-Number 14

-Paragraph 3

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 55

-Paragraph 217

-URI http://asc.fasb.org/extlink&oid=21917533&loc=d3e36027-109320



Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 15

-Subparagraph (c),(d)(2)-(3)

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319

+ Details

Name:	us-gaap_SummaryOfIncomeTaxExaminationsTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of pertinent information, such as tax authority, amounts, and expiration dates, of net operating loss carryforwards, including an assessment of the likelihood of utilization.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 48

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319

+ Details

Name:	us-gaap_SummaryOfOperatingLossCarryforwardsTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration